OT:RR:NC:N1:118
M. Jason Cunningham
Sonnenberg & Cunningham PA
780 Fifth Ave South, Suite 200
Naples, FL 34102
RE: The country of origin of a Quick-Change Trowel Kit
Dear Mr. Cunningham:
In your letter dated April 30, 2025, on behalf of your client, Great Star Industrial USA, LLC, you requested a
country-of-origin determination for purposes of Section 301 and IEEPA duties. Pictures of the merchandise
in different stages of manufacture were included with your submission, along with a detailed narrative of the
manufacturing processes.
The merchandise under consideration is identified as a Quick-Change Trowel Kit. The kit contains six trowel
blades, a handle, and a plastic case. Each of the six blades has a different notch style, which are used in
different types of tile installations. The handle can be quickly changed from one trowel blade to another by
sliding the handle along the backside spine of the trowel and securing it with a locking lever. The plastic
case stores the trowels when not in use and can be used to transport the kit.
You have stated that the Quick-Change Trowel Kit will be produced in Vietnam and China. In Vietnam, raw
aluminum is die-cast into the three handle parts, which are then further drilled and cropped. The six trowel
blades are cut from steel in Vietnam and notched into their final form, shape and size. The trowel blades and
handle parts are then sent to China. The handle parts are shot blasted and assembled using Chinese origin
pins, screws, nuts, and a comfort grip. The trowel blades are surface-treated and stamped with a logo, and
eight bolts are welded onto the backside of each trowel blade.
Also in China, steel bar is cut to length to fit the back of each trowel blade. Each bar is drilled with eight
holes that align with the bolts on each trowel blade. The bars and trowel blades are then assembled with nuts.
Before export to the Unites States, the handle and six trowel blades are packaged for retail sale with a
Chinese-origin plastic case.
When determining the country of origin for purposes of applying current trade remedies under Section 301
and other duties, the substantial transformation analysis is applicable. See, e.g., Headquarters Ruling Letter
H301619, dated November 6, 2018. The test for determining whether a substantial transformation will occur
is whether an article emerges from a process with a new name, character, or use different from that possessed
by the article prior to processing. See Texas Instruments Inc. v. United States, 681 F.2d 778 (C.C.P.A. 1982).
This determination is based on the totality of the evidence. See National Hand Tool Corp. v. United States,
16 C.I.T. 308 (1992), aff?d, 989 F.2d 1201 (Fed. Cir. 1993).
Regarding the Quick-Change Trowel Kit, it is our view that a substantial transformation takes place in
Vietnam, where raw aluminum is die-cast into the three handle parts and the six trowel blades are cut from
steel into their final form, shape and size.? These articles provide the principal characteristics of the finished
kit, are dedicated for use as such, and cannot be used for any other purpose.? Based on the provided
descriptions and pictures of the additional processing and assembly operations performed in China, these
components are not substantially changed so as to transform them into a new article with a different name,
character, or use. ?It is therefore the opinion of this office that the country of origin of the Quick-Change
Trowel Kit is Vietnam.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents
filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact
National Import Specialist Anthony Grossi at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division